MS HB1696

Exempts from special fuel excise tax fuel sold to commercial aircraft offering new service at a Mississippi commercial airport where the airline previously had no service, with exemption expiring 12 months after service commences.

Exempts from special fuel excise tax fuel sold to commercial aircraft providing new direct service to a destination from a Mississippi commercial airport where the airline already operates, with exemption expiring 12 months after new service begins.

Exempts the same qualifying aircraft fuel sales from the environmental protection fee imposed under Section 49-17-407.

Changes references from "State Tax Commission" to "Department of Revenue" throughout the relevant tax statutes.

Effective July 1, 2013, with no impact on prior tax assessments or claims.